Articles with the same tag -- Department of Academic Journals, SUFE

| F23；F27

The Enabling Effect of New-generation Information Technology: Evidence from Corporate Leverage Manipulation

Deleveraging is a crucial goal of the supply-side reform, but leverage manipulation hampers regulatory oversight, masks the true leverage level in listed companies, and increases financial...

First published at: Aug 03, 2024

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doi:10.16538/j.cnki.jfe.20240222.101

Journal of Finance and Economics, Vol. 50, Issue 08, pp. 34 - 48

| F23；F27；G32

The Governance Effect of New Refinancing Regulations: Based on the Evidence of Corporate Leverage Manipulation

Qing Xiaoquan, Zhao Xueqing, Zhao Wenjing, et al

The refinancing system reform aims to alleviate financing constraints and improve the capital market supervision system through the financial supply-side reform, but its implementation eff...

First published at: Jul 03, 2024

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doi:10.16538/j.cnki.jfe.20240220.101

Journal of Finance and Economics, Vol. 50, Issue 07, pp. 156 - 169

MARKETING | F270

The Impact of Temperature on Consumer Behavior: A Review and Prospects

Cao Qi, Wang Xiaoyu

Temperature is an important basis for enterprises to carry out marketing activities, and it has a significant impact on consumers. In the field of marketing, although temperature-related r...

First published at: May 20, 2024

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doi:10.16538/j.cnki.fem.20230712.304

Foreign Economics & Management, Vol. 46, Issue 05, pp. 136 - 152

| D922.29;F49

Legal Regulations of Dark Patterns in the Digital Economy: Basic Principles, Foreign Solutions, and Indigenous Approaches

Liu Ying, Liu Jiaxuan

Protecting the legitimate rights and interests of algorithmic consumers is an important aspect of the healthy development of the digital economy. Dark patterns are means for platform opera...

First published at: Oct 01, 2024

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doi:10.16538/j.cnki.jsufe.2024.05.009

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 05, pp. 122 - 138

CORPORATE GOVERNANCE | F270

The Impact of In-laws’ Involvement on Risk-taking Decisions in Family Firms: R&D Investment or Earnings Manipulation?

He Xiaogang, Qi Yangyang, Shu Xin

The antecedents of family firms’ risk-taking decisions have been the focus of scholarship for a long time. With more and more family members getting involved in business activities, there...

First published at: Mar 20, 2024

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doi:10.16538/j.cnki.fem.20220914.101

Foreign Economics & Management, Vol. 46, Issue 03, pp. 69 - 87

SPECIAL TOPIC | F270

Digital Tax Enforcement and R&D Manipulation: A Quasi-natural Experiment Based on the “Golden Tax-III” Project

Zhang Yuming, Liu Han, Li Shuang, et al

The application of digital technology has a profound impact on government regulation and the business behavior of enterprises. Frontier researches have focused on the effect of digital tax...

First published at: Aug 20, 2023

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doi:10.16538/j.cnki.fem.20230226.203

Foreign Economics & Management, Vol. 45, Issue 08, pp. 3 - 16

| F275

Does the Increase in Minimum Wage Standards Exacerbate Corporate Leverage Manipulation?

Chen Xiaohui, Liu Zhiyuan, Tian Mafei, et al

In the process of establishing a labor system adapted to the socialist market economy, the improvement of labor protection systems, represented by the minimum wage system, coupled with fac...

First published at: Aug 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.04.006

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 04, pp. 78 - 92

| F23；F27

Shareholder Identity and Corporate Leverage Manipulation: An Analysis from the Perspective of Institutional Investors

Qing Xiaoquan, Dong Qichen, Wu Ying

At present, China is emphasizing the strategic goal of stabilizing the economy with high-quality development as the guide. High leverage has become an important factor affecting economic s...

First published at: Feb 03, 2023

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doi:10.16538/j.cnki.jfe.20221014.101

Journal of Finance and Economics, Vol. 49, Issue 02, pp. 138 - 153

INNOVATION RESEARCH | F270

Speaking from the Heart or Insincerely: Is the Management Tone a Sign of Green Innovation?

Yu Zhimai

Green innovation has become an effective way to coordinate economic growth and environmental protection because of the combination of “green development” and “innovation-...

First published at: Jun 20, 2022

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doi:10.16538/j.cnki.fem.20220327.401

Foreign Economics & Management, Vol. 44, Issue 06, pp. 18 - 33

| F272

Earnings Benchmarks and Enterprises’ Expenditure Manipulation：Evidence from Advertising Expenditures

Wang Liangliang, Zhu Fangzhen, Wang Qiannan, et al

Under the background of the new economic era, great changes have taken place in the business environment faced by enterprises. The business model of enterprises is changing from the “prod...

First published at: Oct 01, 2021

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doi:10.16538/j.cnki.jsufe.2021.05.008

Journal of Shanghai University of Finance and Economics, Vol. 23, Issue 05, pp. 107 - 122